An HS code is the 6-digit Harmonised System number that classifies a product for customs purposes, and only those first 6 digits are common worldwide. In the UK it forms the start of a longer commodity code: you need 10 digits to import goods and 8 digits to export them. The code decides the rate of customs duty, whether a trade agreement can reduce it, and whether licences, quotas or anti-dumping duties apply. The UK codes are published in the online Trade Tariff, and if you are unsure, HMRC will give a legally binding Advance Tariff Ruling, generally valid for 3 years.
How an HS code is built
Each pair of digits narrows the description. Using roasted, decaffeinated coffee from the UK Trade Tariff as an example:
| Level | Digits | Example |
|---|---|---|
| Chapter | 2 | 09: Coffee, tea, maté and spices |
| Heading | 4 | 0901: Coffee, whether or not roasted or decaffeinated |
| Subheading (the HS code) | 6 | 0901 22: Coffee, roasted, decaffeinated |
| UK export commodity code | 8 | 0901 22 00 |
| UK import commodity code | 10 | 0901 22 00 00 |
On a customs declaration made in the Customs Declaration Service, the first 8 digits go in data element 6/14 and digits 9 and 10 in data element 6/15. Most duty rates are set at 8-digit level, but HMRC notes that digits 9 and 10 can still change the duty due and the measures that apply, which is why imports need the full 10 digits.
HS code vs commodity code vs tariff code
The terms are used loosely, and the difference matters when a supplier sends you "the HS code":
- HS code. The 6-digit subheading. It is shared by the countries that use the Harmonised System, so a supplier abroad and a UK importer should agree on it;
- Commodity code. The UK's 8- or 10-digit code. The digits after the sixth are national, and HMRC warns that product-specific decisions are particular to each country;
- Tariff code. An informal name for the commodity code, used because the codes are published in the tariff.
The practical rule: a code from an overseas supplier, a freight forwarder's previous shipment or a marketplace listing is a starting point, not an answer. Check how much of it applies in the UK before using it on a declaration.
Why the code matters: a worked example
Within heading 0901, the UK's standard third-country duty (the rate that applies to imports from any country without a preference) varies with processing:
| Commodity code | Description | Third-country duty |
|---|---|---|
| 0901 11 00 00 | Coffee, not roasted, not decaffeinated | 0% |
| 0901 21 00 00 | Coffee, roasted, not decaffeinated | 6% |
| 0901 22 00 00 | Coffee, roasted, decaffeinated | 8% |
A roaster importing £200,000 of roasted decaffeinated coffee with no preference available would pay £16,000 of duty at 8%. If it wrongly declared the beans as roasted but not decaffeinated, it would declare £12,000 at 6%, a £4,000 underpayment that would have to be corrected and paid. If the same goods qualify for a tariff preference, for example roasted decaffeinated coffee of EU origin, the tariff shows a 0% preferential rate, but only if the rules of origin are met and claimed correctly. Those rules are themselves written in HS terms: product-specific rules often require non-originating materials to change chapter (2 digits), heading (4 digits) or subheading (6 digits) during production.
Duty rates and preferences change, so always check the live Trade Tariff for the date of import rather than relying on a table like this one.
How to find the right code
- Describe the product precisely: what it is, what it is made of, how it is processed and what it is used for.
- Search the UK Trade Tariff and work down from chapter to heading to subheading until you reach a code that describes the product exactly; a code ending in "Other" is only right if no more specific line fits.
- Check HMRC's classification guidance for difficult goods. It covers areas including computers and software, electrical equipment, footwear, plastics, textile apparel, toys and vehicle parts.
- Search published Advance Tariff Rulings for similar products to see how HMRC has classified them.
- Record the reasoning, so that the same code is used consistently and can be defended if HMRC queries it.
Advance Tariff Rulings
An Advance Tariff Ruling is HMRC's written, legally binding classification of your goods. It is not compulsory, but it gives certainty on duty, licensing and quotas before you commit to a supply chain. The key points:
- Eligibility. You need an EORI number starting GB and must intend to import into or export from Great Britain;
- Timing. You must apply before all customs procedures are complete, because rulings cannot be made retrospectively. HMRC replies in 30 to 120 days;
- Scope. One application per type of goods, and the ruling is personal to the holder and cannot be transferred;
- Validity. Generally 3 years;
- Northern Ireland and the EU. Goods moving into or out of Northern Ireland or the EU need a Binding Tariff Information decision instead, which needs an XI EORI number if issued by HMRC.
If you disagree with a ruling you can ask HMRC for a review or appeal directly to the tribunal.
Sources: Finding commodity codes for imports or exports; Using the Harmonised System and product-specific rules; Using commodity codes in the Customs Declaration Service; UK Trade Tariff: 0901 22 00 00; Apply for an Advance Tariff Ruling; Legally binding decisions on commodity codes. See also our guides to importing goods into the UK and applying for an EORI number.
Acumon's VAT team advises importers on classification, import VAT and duty reliefs, and our accountants for ecommerce businesses work with online sellers bringing stock into the UK.